Level/category

Professional studies

Teaching language

English

Type of course

Compulsory

Cycle/level of course

First

Recommended year of study

2

Total number of ECTS

5 cr

Competency aims

The aim of the course is to teach the student detailed knowledge of the contents and structure of financial statements as well as understanding how to analyze and draw conclusions based on these. Understanding the role of tax issues in this respect is also a central aim of the course.

Learning outcomes

At the end of the course the student is familiar with the contents of financial statements including tax questions, and is also able to read and discuss these in a professional context.

Course contents

The main financial statements are covered in detail: Income Statement Balance Sheet Cash Flow analysis Tax issues are covered in a Finnish and International perspective Official statements of listed companies are analyzed in detail.

Prerequisites and co-requisites

Introduction to Financial Management or equivalent

Additional information

The first lecture is mandatory for all those wishing to be on this course. The attendance will be checked during the first lecture and all those who are absent will be taken out from the course.

Recommended or required reading

The course literature is not limited to the literature listed below. The student can freely use alternative literature with similar contents. Financial & Managerial Accounting Horngren, Harrison, Oliver 1190p Pearson, Latest edition Comprehensive Guide on How to Read a Financial Report : Wringing Vital Signs Out of the Numbers Tracy, John A. Tracy, Tage, 350p John Wiley & Sons, 2014 Available in ebrary Additional reading announced later

Study activities

  • Lectures - 16 hours
  • Individual studies - 119 hours

Workload

  • Total workload of the course: 135 hours
  • Of which autonomous studies: 135 hours
  • Of which scheduled studies: 0 hours

Mode of Delivery

Participation in tuition

Assessment methods

Essays, reports, productions and portfolio

Assessment requirements

Examination through 3 individual assignments submitted to itslearning and a guest lecture. Assignment 1 - 30 p Assignment 2 - 30 p Assignment 3 - 30 p Guest lecture 16.10.2018 - 10 p No submission, late submission, email-submission, copy-paste = 0 Grading 90-100 points -> 5 80-89 points -> 4 70-79 points -> 3 60-69 points -> 2 50-59 points -> 1 Below 50 -> fail Plagiarism or cheating severely punished -> kicked out from course Grades cannot be improved on, given grade stays.

Teacher

Puukko Linda

Examiner

Puukko Linda

Home page of the course

https://arcada.itslearning.com/

Group size

No limit

Assignments valid until

12 months after course has ended

Assessment methods

Date will be announced later - Reports and productions

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